For purposes of imposing a tax or establishing a duty to collect and remit a tax under this chapter, substantial nexus and minimum contacts shall be construed broadly in favor of the imposition, collection and/or remittance of the utility users tax to the fullest extent permitted by state and federal law, and as it may change from time to time by judicial interpretation or by statutory enactment.
(1995 Code, § 5.76.100) (Ord. 05-1958, passed - -2005)